转移支付对县际财力均等化效应的影响研究——基于福建省的实证分析  

Effect of Transfer Payment on County-level Fiscal Equalization:Empirical Analysis Based on Fujian Province

作　　者：邱强 QIU Qiang(School of Economics and Management,Minjiang University,Fuzhou Fujian 350108,China)

机构地区：[1]闽江学院经济与管理学院,福建福州350108

出　　处：《长沙大学学报》2021年第1期61-66,共6页Journal of Changsha University

基　　金：闽江学院社科重点项目“公共服务均等化视域下转移支付与禁限开发区利益补偿机制研究”,编号:MYS19032;海西财政与金融发展研究中心(闽江学院)开放基金项目“福建省城乡基本公共服务均等化研究”,编号:HXCJ1908。

摘　　要：基于2001—2018年县级财政数据,利用基尼系数及其分解方法,对福建省财政转移支付的财力均等化效应进行了实证分析。研究发现:首先,虽然转移支付总体上降低了县际财力基尼系数,但基尼系数分解显示,只有一般性转移支付起到了逆向调节收入的均等化作用,而本级财政收入、税收返还和专项转移支付都起到了非均等化作用;其次,一般性转移支付的均等化作用不稳定,在2010年后甚至表现出一定的非均等性,无法纠正转移支付整体上的非均等化作用;最后,税收返还由于所占比重较小,其非均等化作用有限,但专项转移支付由于规模急剧扩大,其非均等化作用明显。因此,应通过调整转移支付结构,优化转移支付资金分配方式等途径完善县级转移支付制度,以促进县域财力和基本公共服务均等化。Based on the county-level fiscal data from 2001 to 2018,this paper makes an empirical analysis of the equalization effect of transfer payment in Fujian Province by using the Gini coefficient and its decomposition method.It is found that first of all,the transfer payment generally reduces the Gini coefficient of county-level fiscal revenue distribution.However,the decomposition of Gini coefficient shows that only general transfer payment has equalization effect,while budgetary revenue,tax return and special transfer payment all have anti-equalization effect.Secondly,the equalization effect of general transfer payment is unstable,even after 2010 which indicated a certain degree of anti-equalization effect,so it cannot offset the equalization effect of total transfer payment.Finally,due to its small proportion,the anti-equalization effect of tax return is limited,but the anti-equalization effect of special transfer payment is obvious due to its rapid growth.Therefore,it is necessary to improve the transfer payment system on countylevel by adjusting the transfer payment structure and optimizing the allocation mode of transfer payment funds,so as to promote the equalization of county-level fiscal revenue distribution and basic public services.

关 键 词：县级政府 转移支付 财力均等化 基尼系数 

分 类 号：F812.7[经济管理—财政学] F12[经济管理—世界经济]